Blar i CMI Open Research Archive på emneord "Tax Compliance"
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Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations
(CMI Report R 2012:1, Research report, 2012-07-05)The study examines measures that aim to encourage taxpayer compliance through taxpayer education and constructive engagement between the government and citizens over taxation issues in Mozambique, Tanzania and Zambia. ... -
Changes in Citizens' Perceptions of the Local Taxation System in Tanzania
(REPOA Brief 12, Research report, 2008-08-22)This brief examines changes in citizens' perceptions of local taxation over time in Tanzania based on survey data from 2003 and 2006. It investigates why people do or do not pay taxes, their perceptions of misuse of tax ... -
Electronic Fiscal Devises (EFDs): Lessons from the Region and Mainland Tanzania
(Others, 2019-04-01) -
Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa
(Conference object, 2013-02-28)In this study, we explore factors that determine citizens’ tax compliance behavior in Kenya, Tanzania, Uganda and South Africa using attitude and perception data from the new round 5 of Afrobarometer surveys. The study ... -
Maybe we should pay tax after all? Citizens' changing views on taxation in local government authorities
(Conference object, 2008-04-22) -
Not so great expectations: Gas revenue, corruption and willingness to pay tax in Tanzania
(CMI Brief vol. 15 no. 4, Report, 2016-02-01)Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. There are high expectations that exploitation of natural resources will substantially increase Tanzania’s national income. This ... -
Pre-colonial centralization and tax compliance norms in contemporary Uganda
(WIDER Working Paper 188, Research report, 2021-12-01)The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data ... -
Pre-colonial centralization and tax compliance norms in contemporary Uganda
(Journal of Institutional Economics vol. 19 no. 3, Journal article; Peer reviewed, 2023-06-01)The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. Using a regression discontinuity analysis on neighboring ethnic homelands with different levels of ... -
Pre-colonial politics affects tax compliance in modern day Uganda
(Others, 2023-11-01)Parts of Uganda that had centralised political systems before colonial rule are more likely to have higher rates of voluntary tax compliance. -
Taxation and Governance in Post-Apartheid South Africa: Prospects for a Fiscal Social Contract
(CMI Working Paper WP 2025-1, Working paper, 2025-01-01)Historical evidence from state-building processes in Western countries suggests that a substantial governancdividend can be gained from mobilizing domestic financial resources through the tax system. Democratic South ... -
Taxation and Governance in Post-Apartheid South Africa: Prospects for a Fiscal Social Contract
(CMI Working Paper WP 2025:01, Working paper, 2025-01-01)Post-apartheid South Africa is an intriguing case of a fiscal state where the positive tax-governance link that forms the basis of a productive fiscal social contract, has not materialized despite the presence of several ... -
The role of trust and norms in tax compliance in Africa
(Human Development Report 2023-2024 "Breaking the gridlock: Reimagining cooperation in a polarized world", Chapter, 2024-04-01)The tax system is a key formal institution with a unique role in the social contract between people and governments, as an essential source of revenue for governments to fund public services and programmes that benefit ... -
VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa?
(CMI Insight 2021:8, Report, 2021-09-01)Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. ...